Construction Bad-Weather Scheme (Régime Intempéries BTP): 2026-2027 Contribution and Reserve Fund
The contribution rate for the bad-weather scheme (régime intempéries, the industry scheme covering weather-related work stoppages) applicable to the building and public works sector is set, for the period from 1 April 2026 to 31 March 2027, at 0.68% for structural works (gros œuvre) and public works undertakings, and at 0.13% for other undertakings (Order of 3 September 2026, NOR TRSD2620071A, published in the Official Journal on 18 September 2026, adopted for the application of Article D. 5424-40 of the French Labour Code). The contribution base consists of wages reduced by an abatement set at EUR 96,168 per employee for the campaign. The minimum amount of the reserve fund is raised to EUR 264,321,065. The text entered into force the day after its publication, i.e. on 19 September 2026. This note summarises the quantitative parameters of the 81st campaign of the bad-weather scheme and the payroll points requiring attention for construction (BTP) employers.
Who is Concerned and on What Legal Basis
The compensation scheme for weather-related work stoppages is specific to building and public works undertakings. It is based on Articles L. 5424-6 et seq. of the French Labour Code, which determine “the rules under which building and public works undertakings” compensate their employees when activity is interrupted by weather conditions (text in force, source Légifrance).
This mechanism pools the cost of weather-related stoppages through a dedicated fund. Under the Order, the missions of the national over-compensation fund for building and public works are entrusted to the association CIBTP France. In practical terms, the member employer pays contributions on its wages, the fund compensates the stoppage periods, and then partially reimburses the employer under the mechanisms of Articles D. 5424-25 and D. 5424-26.
Those covered include: undertakings that are members of the scheme, their employees, and temporary agency workers made available to a BTP undertaking. Article L. 1251-20 of the French Labour Code specifies that a temporary worker assigned to an undertaking referred to in Article L. 5424-6 “is entitled to an allowance in the event of a work stoppage caused by bad weather”, paid by the temporary work agency and without any length-of-service requirement (text in force, source Légifrance). This point regularly escapes payroll departments that treat agency work as falling outside the bad-weather scheme’s scope.
The Two Contribution Rates Applicable to the 2026-2027 Campaign
The Order distinguishes two categories of undertakings, with two contribution rates for the bad-weather scheme provided for in Article D. 5424-40 of the French Labour Code:
| Category of undertaking | Applicable rate | Calculation base |
|---|---|---|
| Structural works and public works | 0.68% | Wages after abatement |
| Other than structural and public works | 0.13% | Wages after abatement |
The gap between the two rates — more than five times higher for structural works — reflects the differing claims frequency of activities exposed to bad weather. The classification of the undertaking in one or the other category directly determines the amount called for. An error in the activity-code allocation carries over across twelve months of contributions.
The rate applies to the amount of wages after deduction of the abatement defined in Article D. 5424-36 of the French Labour Code. This abatement, specific to the bad-weather scheme, must not be confused with the ordinary social security abatements.
The EUR 96,168 Abatement: the Parameter That Changes Every Year
For the period from 1 April 2026 to 31 March 2027, the amount of the abatement to be deducted from the total wages used as the base for calculating the contribution is set at EUR 96,168 (Order of 3 September 2026, application of Articles D. 5424-36 and D. 5424-40 of the French Labour Code).
This abatement operates like a franchise (deductible): bad-weather contributions apply only to the portion of the payroll exceeding this threshold. For an undertaking whose annual payroll is below the threshold, the contribution is nil. For the others, the calculation is made on the difference.
Operational point requiring attention. The amount of the abatement is revised campaign after campaign. The payroll software configuration must be updated as of 1 April 2026, the opening date of the 81st campaign — and not as of 1 January. This calendar shift, specific to the BTP scheme, generates discrepancies in the amounts called for when teams align the update with the calendar year. In the words of a payroll manager at a public works group: “The contribution call falls on the old abatement because the switch on 1 April was not flagged in the configuration schedule — and no one reconciles the CIBTP call against the rate published in the Official Journal.”
The Reserve Fund Raised to EUR 264,321,065
The minimum amount of the reserve fund provided for in Article D. 5424-40 of the French Labour Code is set, for the 2026-2027 campaign, at EUR 264,321,065.
This reserve fund constitutes the scheme’s solvency guarantee: it enables the fund to absorb a campaign with a high level of weather-related claims without any interruption in compensation. Its minimum amount is reassessed each year by order, after the opinion of the board of directors of the national over-compensation fund — in this case, the opinion issued on 17 December 2025.
For the employer, this parameter has no direct impact on the individual contribution call, but it sheds light on the logic behind the rate-setting: the level of contribution called for is calibrated to keep the fund above this floor. A campaign with heavy weather-related claims may therefore weigh on the rates of the following campaign.
Heatwave: the 80% Reimbursement and the Upward Revision Clause
The Order introduces a clarification deserving the attention of payroll departments regarding the treatment of heat-related stoppages. Pursuant to Section II of Article D. 5424-26 of the French Labour Code, the employer is paid 80% of the reimbursement amount obtained under Article D. 5424-25 for work stoppages resulting from heatwave periods.
Article D. 5424-26 indeed provides that the reimbursement may “be revised downward for the portion corresponding to work stoppages resulting from heatwave periods, according to a percentage set, where applicable, annually by the order” (text in force, source Légifrance). The Order of 3 September 2026 sets this reimbursement percentage at 80%.
The angle that few analyses point out. The text provides for an upward exit route: by decision of the national over-compensation fund taken no later than 31 December 2026, a share higher than 80% may be paid. In other words, the 80% rate is not final for the campaign. An employer exposed to a high level of heatwave-related claims has an interest in monitoring the fund’s decisions before the year-end close: the additional reimbursement, if decided, retroactively improves the coverage of heatwave stoppages already compensated. Booking an accounting provision on the basis of only 80% may lead to underestimating the income receivable.
This distinction between heatwave and “classic” bad weather (frost, rain, snow) is becoming structurally significant as episodes of extreme heat multiply on construction sites. The scheme now treats the two causes according to differentiated reimbursement rates.
What the Payroll Department Must Do on 1 April 2026
To secure the compliance of the contribution call for the 81st campaign, the operational sequence is as follows:
- Verify the categorical classification of the undertaking (structural works / public works or other than structural works) in order to apply the correct rate: 0.68% or 0.13%.
- Configure the abatement of EUR 96,168 in the payroll tool, with the switch taking effect on 1 April 2026.
- Reconcile the CIBTP call against the rate and abatement published in the Official Journal of 18 September 2026 — control document: the contribution call notice compared against the Order.
- Isolate heatwave stoppages in the reimbursement tracking, distinct from classic bad-weather stoppages, in order to apply the 80% reimbursement rate.
- Monitor the fund’s decisions until 31 December 2026 regarding any increase in the heatwave reimbursement rate.
- Check the treatment of BTP temporary agency workers, whose bad-weather compensation falls to the temporary work agency (Art. L. 1251-20).
Evidence to retain: the documented reconciliation between the contribution call and the parameters of the Order constitutes the compliance record that can be relied upon in the event of an audit or a challenge to a contribution call.
Frequently Asked Questions
On what date does the new EUR 96,168 abatement apply?
The abatement applies to the campaign running from 1 April 2026 to 31 March 2027, known as the 81st campaign. The payroll configuration must switch on 1 April 2026, and not on 1 January. The Order entered into force on 19 September 2026, the day after its publication in the Official Journal.
How do I know whether my undertaking falls under the 0.68% or the 0.13% rate?
The 0.68% rate applies to undertakings belonging to the structural works and public works category; the 0.13% rate applies to undertakings not falling within this category. The classification depends on the undertaking’s actual activity. In the event of doubt about the classification, verification with CIBTP France is necessary before the contribution call.
Is the 80% reimbursement for heatwave stoppages final?
No. The Order sets the reimbursement at 80% of the amount obtained under Article D. 5424-25, but the national over-compensation fund may decide, no later than 31 December 2026, to pay a higher share. It is prudent not to make provisions on the basis of only 80% before that deadline.
Are BTP temporary agency workers covered by the bad-weather scheme?
Yes. A temporary worker made available to a building or public works undertaking is entitled to an allowance in the event of a bad-weather stoppage (Art. L. 1251-20). This allowance is paid by the temporary work agency, without any length-of-service requirement.
What happens if my payroll is below the abatement?
The bad-weather contribution applies only to the portion of wages exceeding the EUR 96,168 abatement. If the reference payroll is below this threshold, the calculation base is nil and no contribution is called for in respect of the campaign.
Does the amount of the reserve fund have an impact on my individual contribution?
Not directly. The reserve fund, set at a minimum of EUR 264,321,065 for the campaign, guarantees the scheme’s solvency. Its level indirectly influences the setting of future rates: a campaign with a high level of claims may lead to an adjustment of rates in the following campaign.
How do I prove the compliance of my bad-weather contribution call?
By retaining the documented reconciliation between the call notice issued by CIBTP France and the parameters of the Order of 3 September 2026: categorical rate, EUR 96,168 abatement, and the wage base used. This document constitutes the control record in the event of a challenge.
For an audit of bad-weather payroll configuration or a challenge to a contribution call, the firm advises BTP employers. Upstream, DAIRIA IA answers payroll questions on the bad-weather scheme by citing the applicable provisions of the French Labour Code, and helps scope the checks to be carried out.